Fiscal Consequences of Submission of Goods and Waste to Customs Procedures for Processing

The development of foreign trade relations of the Russian Federation is due to the constant theoretical and practical interest in the legal regulation of customs relations and the fiscal consequences of placing goods under customs procedures. With the adoption of the Customs code of the Eurasian Economic Union, customs legislation has been updated in terms of customs procedures and customs payments. The article uses the new customs legislation to consider customs processing procedures (on the customs territory, outside the customs territory, for domestic consumption) and fiscal regulation of the main categories of goods placed under these procedures (processed products, waste and residues). The article analyzes the procedure for calculating customs duties, peculiarities of calculating and paying taxes (VAT, excise taxes), special rules for customs assessment of waste, etc.